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Tax is an enforced contribution exacted pursuant to legislative authority in order to raise revenue for a public purpose. The first recorded tax in Canada appears to date back to 1650 when an export tax of 50% on all beaver pelts and 10% on moose belts was levied on the residents of New France.
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Tax Court of Canada, established 1983, is an independent body under the federal minister of justice. Its objective is to provide an easily accessible tribunal for the disposition of disputes between taxpayers and the minister of national revenue.
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Taxes are mandatory payments by individuals and corporations to government. They are levied to finance government services, redistribute income, and influence the behaviour of consumers and investors. The Constitution Act, 1867 gave Parliament unlimited taxing powers and restricted those of the provinces to mainly direct taxation (taxes on income and property, rather than on activities such as trade). Personal income tax and corporate taxes were introduced in 1917 to help finance the First World War (see Income Tax in Canada). The Canadian tax structure changed profoundly during the Second World War. By 1946, direct taxes accounted for more than 56 per cent of federal revenue. The federal government introduced a series of tax reforms between 1987 and 1991; this included the introduction of the Goods and Services Tax (GST). In 2009, the federal, provincial and municipal governments collected $585.8 billion in total tax revenues
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The Toronto-Dominion Bank, commonly known as TD, is the second largest chartered bank in Canada. The Toronto-Dominion Bank is the result of the past mergers of three financial companies: The Bank of Toronto, The Dominion Bank, and Canada Trust. The mergers began in 1955 when The Dominion Bank merged with The Bank of Toronto. This group then acquired Canada Trust in 2000, creating a new entity called TD Canada Trust. Toronto-Dominion Bank is a public company that trades on the Toronto Stock Exchange and the New York Stock Exchange under the symbol TD. In 2023, TD registered $50.49 billion in revenue and $10.78 billion in net income and held $1.96 trillion in assets. The bank employs approximately 95,000 people, who serve approximately 28 million customers.
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This article was originally published in Maclean’s magazine on August 16, 1999. Partner content is not updated. Edmund Clark is accustomed to trouble. Clark, 51, a career civil servant and financial services manager, was once nicknamed "Red Ed" for his role as one of the federal bureaucrats who designed the Trudeau government's National Energy Program in 1980.
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This article was originally published in Maclean’s magazine on May 19, 2003. Partner content is not updated. FIRST, the disgraced teacher caught our attention with a sensational new book. Heather Ingram - convicted three years ago of sexually exploiting a minor after her affair with a teen she taught in high school in Sechelt, B.C.
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The teaching profession, broadly defined, includes all those offering instruction in public or private institutions or independently.
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Team Canada’s roster of 35 players for the 1972 series against the Soviet Union was announced by coach and general manager Harry Sinden on 12 July 1972, during a press conference in Toronto. This initial roster included many of the best-known players in the NHL, although a few (like Dave Keon) were conspicuously absent. Changes soon had to be made, however, as players like Bobby Hull signed with the rival World Hockey Association (WHA) and were therefore excluded from the team. Another Canadian star, Bobby Orr, was sidelined with a chronic knee problem.
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Team handball is also known as European or Olympic handball. The object is to score goals by passing and throwing a ball (slightly smaller than a soccer ball) into the opponents' goal. It is played indoors on a court similar in size to that for basketball, with teams of 7 players.
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Why Canada’s blazing start at this Olympics is happening in the newer, daredevil winter sportsThis article was originally published in Maclean's Magazine on February 24, 2014
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From its origins in manual training "shop" and industrial arts, technical education has consisted of practical and applied subject matter that reflects the practices of current society.
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They're everywhere. Turn on the TV, pick up a newspaper or magazine, and the stories leap out: stem cells to heal the body's failing nervous system; transplanted wombs; the smaller-than-small world of nanotechnology; and yes, as in the previous story, the feverish quest for an artificial heart.This article was originally published in Maclean's Magazine on March 25, 2002
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Technology is the manipulation of the physical world to achieve human goals.
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This article was originally published in Maclean’s magazine on December 25, 1995. Partner content is not updated. Following their brutal murders in suburban Montreal last April, Frank Toope, a 75-year-old retired Anglican minister, and his wife, Jocelyn, 70, were uniformly praised by friends and former parishioners as a warm, caring and generous couple.
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This article was originally published in Maclean’s magazine on November 29, 1999. Partner content is not updated. At the foot of Dmitri Baranovski's bed are some weights, a soccer ball, tennis rackets and - what his stepfather picked up at a garage sale to help him adjust to Canadian life - a football and two hockey sticks.
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